Ohio CPA License Reinstatement: What a Lapsed License Costs

If your Ohio CPA license has already lapsed

What it actually takes to get a lapsed Ohio CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.

Reinstatement Fee

No flat fee -- a monthly late-filing charge under ORC 4701.10(D)-(E): up to $100/month (cap $1,200) for a practicing permit holder, up to $50/month (cap $300) for a registration/non-practicing holder. If the Board finds 'excusable neglect' (ORC 4701.10(F)), it may instead set a reduced fee (not exceeding $50 plus the standard triennial permit fee per lapsed period).

Catch-Up CPE Required

120 CPE hours Same 120-credit/3-year total as ordinary renewal (Ohio Admin. Code 4701-15-02(A)), but reinstatement (OAC 4701-15-09) requires all 120 within the 36 months immediately preceding the application AND subject-matter minimums ordinary renewal doesn't impose: at least 24 credits in accounting/auditing/assurance/attestation, at least 24 in taxation.
3 ethics hours, within that total.

Source of record Ohio Rev. Code § 4701.10(A),(B),(D),(E),(F); Ohio Admin. Code 4701-15-02(D), 4701-15-09 (120 credits/36 months, 24 A&A, 24 tax, 3 ethics) read the rule →

Sourcing note: Ohio doesn't publish one flat reinstatement fee because state law itself sets a formula, not a flat number, as laid out above. That's confirmed on two independent fronts: the Ohio Revised Code spells out the per-month rates and caps, and the Accountancy Board's own fees page (under its 'Late and Back Fees' tab) states the identical figures -- $50/month (capped at $300) for a registration or permit, $100/month (capped at $1,200) for a permit holder employed in public accounting. (Last checked 2026-09-12.)

What triggers lapsed status: Permits/registrations expire December 31 on a staggered triennial cohort cycle (not one date for all licensees). Failing to renew within ONE YEAR of that expiration date suspends the underlying CPA certificate/PA registration (ORC 4701.10(F)) until accrued late fees are paid or a reduced fee is approved.

Last verified: 2026-09-12 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Ohio's CPA license renewal deadline →

How many CPE hours does Ohio require? →

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